ORDER OF THE MINISTER OF FINANCE OF THE REPUBLIC OF KAZAKHSTAN

of March 29, 2021 No. 262

About approval of Rules and conditions of application of tax exemption on value added in case of commodity import on which the payment due date of indirect taxes is changed and requirements are performed

According to the subitem 18) Item 1 of article 399 of the Code of the Republic of Kazakhstan "About taxes and other obligatory payments in the budget" (Tax code) of PRIKAZYVAYU:

1. Approve the enclosed Rules and conditions of application of tax exemption on value added in case of commodity import by which the payment due date of indirect taxes is changed and requirements are performed.

2. To provide to committee of state revenues of the Ministry of Finance of the Republic of Kazakhstan in the procedure established by the legislation of the Republic of Kazakhstan:

1) state registration of this order in the Ministry of Justice of the Republic of Kazakhstan;

2) placement of this order on Internet resource of the Ministry of Finance of the Republic of Kazakhstan;

3) within ten working days after state registration of this order in the Ministry of Justice of the Republic of Kazakhstan submission to Department of legal service of the Ministry of Finance of the Republic of Kazakhstan of data on execution of the actions provided by subitems 1) and 2) of this Item.

3. This order becomes effective after ten calendar days after day of its first official publication.

Approved by the Order of the Minister of Finance of the Republic of Kazakhstan of March 29, 2021 No. 262

Rules and conditions of application of tax exemption on value added in case of commodity import on which the payment due date of indirect taxes is changed and are performed requirements

Chapter 1. General provisions

1. These rules and conditions of application of tax exemption on value added in case of commodity import according to which the payment due date of indirect taxes is changed and are performed requirements (further - Rules), drafted according to the subitem 18) of Item 1 of article 399 of the Code of the Republic of Kazakhstan "About taxes and other obligatory payments in the budget" (Tax Code) (further - the Tax code) and determine procedure and conditions of tax exemption on value added (further - the VAT) in case of commodity import on which the payment due date of indirect taxes according to Item 10 of article 49 of the Tax Code is changed and requirements for calculation and payment of the VAT in case of commodity export in the Eurasian Economic Union are performed (further - EEU), stipulated in Clause 457 Tax codes.

1-1. Action of these rules extends to the persons performing commodity import and being:

Authorized Economic Operator according to the customs legislation of EEU and (or) the customs legislation of the Republic of Kazakhstan;

participant port or logistic free (special, special) economic zones.

Chapter 2. The procedure and conditions of application of tax exemption on value added in case of commodity import on which the payment due date of indirect taxes is changed and are performed requirements

2. Commodity import on the territory of the Republic of Kazakhstan, participants port or logistic free (special, special) economic zones from the territory port free (special, special) economic zone or logistic free (special, special) economic zone, and also Authorized Economic Operators is exempted from the VAT in case of simultaneous observance of the following conditions:

1) if the declaration on the goods intended for further export on the territory of state members of EEU (further – DT on the goods intended for further export on the territory of state members of EEU), is drawn up separately from the declaration on the goods which are not intended for further export on the territory of state members of EEU;

2) if the imported goods reflected in DT on the goods intended for further export on the territory of state members of EEU are in full exported from the territory of the Republic of Kazakhstan on the territory of state members of EEU.

Confirmation of the fact of commodity exportation is identity of description of goods, code of the commodity nomenclature of foreign economic activity of EEU, the unit of measure and goods quantity reflected:

in columns 31 and 33 DT on the goods intended for further export on the territory of state members of EEU;

in columns 2, 3, the 4 and 5 statements for commodity importation and payment of indirect taxes with mark of tax authority of state member of EEU on which territory the goods reflected in DT on the goods intended for further export on the territory of state members of EEU, on paper in the original and electronically are imported (further – the Statement for commodity importation);

in columns 3/1, 4, 5, the 6th electronic invoice which is written out by the customs applicant in case of commodity export and reflected in DT on the goods intended for further export on the territory of state members of EEU (further – ESF);

3) if in Section G. "Data on goods to works, services" ESF:

number DT on the goods intended for further export on the territory of state members of EEU reflected in the column 15, corresponds to 20-unit registration number DT on the goods intended for further export on the territory of state members of EEU;

number of goods item reflected in the column 16, corresponds to the sequence number of goods reflected in column 32 DT on the goods intended for further export on the territory of state members of EEU;

4) if in the Statement for commodity importation:

number and invoice date reflected in columns 11 and 12, correspond to number and date, reflected in the Section A. "The general Section" of ESF;

5) if the data reflected in the Statement for commodity importation on paper correspond to the data reflected in the Statement for commodity importation electronically;

6) if the number of Statements for commodity importation and ESF correspond to the number of DT on the goods intended for further export on the territory of the state members of EEU which are drawn up when importing these goods;

7) if the electronic version of the Statement for commodity importation arrived in information system of bodies of state revenues (further – OGD) on channels of information communication according to the Protocol on exchange of information in electronic form between tax authorities of state members of EEU about paid amounts of indirect taxes signed on December 11, 2009;

8) if the goods cost reflected in column 6 of the table of Section 1 of the Statement for commodity importation and also the goods cost reflected in Section G of column 8 ESF is not lower than the cost of goods specified in column 45 DT on the goods intended for further export on the territory of state members of EEU.

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